A deeming section could create a taxation liability, even where the liability appeared to be duplicated. The clause under which the foreign income of a company came to be chargeable did not affect the existing liability to pay tax on the sums so charged, and charges of conspiracy to cheat the public revenue stood by seeking to evade such additional taxation. Laws LJ: ‘However, it is plain from authorities cited by the Crown that the corporate veil may fall to be lifted where companies are used as a vehicle for fraud. Here the companies in question were the appellant’s alter ego’.
Times 14-Jul-1999, Gazette 28-Jul-1999,  QB 744,  EWCA Crim 1917,  EWCA Crim 1917,  1 Cr App R (S) 497
England and Wales
Cited – Regina v Smith (David Cadnam) HL 13-Dec-2001
Smith had bought a motor vessel, The Vertine, with andpound;55,000 provided by his co-defendant, John Marriott. In the words of the judge when imposing sentence, the respondent allowed himself to be used as Marriott’s ship owner and captain. The . .
Cited – Walkley v Precision Forgings Ltd HL 1979
The plaintiff tried to bring a second action in respect of an industrial injury claim outside the limitation period so as to overcome the likelihood that his first action, although timeous, would be dismissed for want of prosecution.
Held: He . .
Cited – Regina v Foggon CACD 14-Feb-2003
The defendant appealed against a confiscation order, after conviction for cheating the public revenue. Funds had been diverted from his company to avoid payment of taxes.
Held: Tax which was avoided would fall under the section and be a . .
Cited – Regina v Stannard CACD 1-Nov-2005
The defendant had been convicted of offences in which he had operated to purchase companies and use false debentures to evade corporation tax. Compensation had been sought under the 1988 Act. It was argued that the confiscation order should be . .
Lists of cited by and citing cases may be incomplete.
Updated: 19 May 2022; Ref: scu.85225